Studiebureel Van Dam: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Studiebureel Van Dam
Largest movements
- Cash +€5,934
up €5,934 (+258%), from €2,296 to €8,230
mainly Net result for the year (+€6,174) and Other debts (+€3,106)
- Current investments +€1,793
up €1,793 (+4.7%), from €37,753 to €39,545
- Receivables within one year +€869
up €869 (+11.5%), from €7,572 to €8,441
of which Trade receivables: +€701
- Profit (loss) carried forward +€6,174
up €6,174 (+22.2%), from -€27,815 to -€21,641
- Other debts +€3,106
up €3,106 (+195%), from €1,596 to €4,702
- Trade debts -€983
no longer reported in 2025 (was €983)
- Gross operating margin +€14,124
up €14,124, from -€9,864 to €4,260
- Financial income -€179
down €179 (-6.5%), from €2,750 to €2,570
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,621 | €56,216 | +€8,595 | +18.0% |
| Current assets | 29/58 | €47,621 | €56,216 | +€8,595 | +18.0% |
| Amounts receivable within one year | 40/41 | €7,572 | €8,441 | +€869 | +11.5% |
| Trade receivables | 40 | €6,224 | €6,925 | +€701 | +11.3% |
| Other amounts receivable | 41 | €1,348 | €1,516 | +€168 | +12.4% |
| Current investments | 50/53 | €37,753 | €39,545 | +€1,793 | +4.7% |
| Cash at bank and in hand | 54/58 | €2,296 | €8,230 | +€5,934 | +258% |
| Total equity and liabilities | 10/49 | €47,621 | €56,216 | +€8,595 | +18.0% |
| Equity | 10/15 | €43,423 | €49,597 | +€6,174 | +14.2% |
| Contributions | 10/11 | €6,510 | €6,510 | = | 0.0% |
| Reserves | 13 | €64,728 | €64,728 | = | 0.0% |
| Distributable reserves | 133 | €64,728 | €64,728 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,815 | -€21,641 | +€6,174 | +22.2% |
| Amounts payable | 17/49 | €4,198 | €6,619 | +€2,421 | +57.7% |
| Amounts payable within one year | 42/48 | €2,578 | €4,999 | +€2,421 | +93.9% |
| Trade debts | 44 | €983 | - | -€983 | |
| Suppliers | 440/4 | €983 | - | -€983 | |
| Taxes, remuneration and social security | 45 | - | €297 | +€297 | |
| Taxes | 450/3 | - | €297 | +€297 | |
| Other amounts payable | 47/48 | €1,596 | €4,702 | +€3,106 | +195% |
| Accrued charges and deferred income | 492/3 | €1,620 | €1,620 | = | 0.0% |
| Other operating charges | 640/8 | €559 | €520 | -€40 | -7.1% |
| Gross operating margin | 9900 | -€9,864 | €4,260 | +€14,124 | |
| Operating profit (loss) | 9901 | -€10,424 | €3,740 | +€14,163 | |
| Financial income | 75/76B | €2,750 | €2,570 | -€179 | -6.5% |
| Recurring financial income | 75 | €2,750 | €2,570 | -€179 | -6.5% |
| Financial charges | 65/66B | €230 | €136 | -€94 | -40.9% |
| Recurring financial charges | 65 | €230 | €136 | -€94 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,904 | €6,174 | +€14,078 | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€7,904 | €6,174 | +€14,078 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,904 | €6,174 | +€14,078 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.